Alderney

Alderney, through the Alderney Gambling Control Commission (AGCC), is a respected offshore e-gambling jurisdiction offering Category 1 eGambling Licences for B2C operators handling player funds and Category 2 licences for B2B platform and transaction providers, supplemented by Associate Certificates, Core Services Provider status and temporary licences. Its fiscal model is simple and light: there is no gambling tax on GGR, only annual licence fees - Category 1 tiered by turnover and Category 2 charged at a flat rate - though the exact 2026 fee schedule is unverified. That tax-free structure, combined with the AGCC's strong regulatory reputation, has long made Alderney attractive to operators seeking a credible base without a GGR levy. The framework has been modernised incrementally: the eGambling (Amendment) Ordinance 2025 took effect in January 2026, introducing a new Schedule 1 application form and a fully digital application process, building on a prior 2024 amendment that updated the eGambling framework. Enforcement has become more visible - a January 2025 fine against Greentube Alderney (Admiral Casino) for AML failings signalled a firmer supervisory line. For operators, Alderney offers a tax-free, well-regarded licensing regime with a streamlined, increasingly digital application route, suited to those prioritising regulatory credibility over the very lowest fees. The direction of travel is toward procedural modernisation and more assertive AML enforcement rather than fiscal change, keeping Alderney a stable, no-GGR-tax alternative among the established offshore licensing centres.